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The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006
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Changes and effects yet to be applied to Regulation 7:
- reg. 7 coming into force by S.I. 2006/2865 reg. 1(1)
- reg. 7 omitted by 2022 c. 3 Sch. 3 para. 4(2)
- reg 7 subst (7.1.2008) by S.I. 2007/3536 reg 3
Prospective
Treatment of certain exceptional itemsU.K.
This section has no associated Explanatory Memorandum
7.—(1) This regulation applies to items which—
(a)arise from events or transactions that are outside the ordinary transactions of the group, and
(b)are not expected to recur regularly and frequently.
(2) The financial statement for G (property rental business) for an accounting period and the financial statement for G (residual) for an accounting period must show the items to which this regulation applies.
(3) For the purposes of paragraph 7 of Schedule 17 (which modifies section 108 (conditions for balance of business)), the items to which this regulation applies are excluded from—
(a)the amount of the income, expenses and profits accruing from any business, and
(b)the amount of the assets involved in any business.
Commencement Information
I1Reg. 7 in force at 1.1.2007, see reg. 1(1)
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